题名

實踐永續發展目標之決定因素

并列篇名

The Determinants of Implementing Sustainable Development Goals

DOI

10.6538/TAR.202107_17(1).0001

作者

張詠晴(Ariana Chang)；李啟華(Chihua Li)

关键词

永續發展目標 ； 企業社會責任報告書 ； 公司治理 ； CSR報告書確信 ； Sustainable development goals ； Corporate social responsibility reports ； Corporate governance ； Assurance of CSR reports

期刊名称

中華會計學刊

卷期/出版年月

17卷1期（2021 / 07 / 01）

页次

1 - 38

内容语文

繁體中文;英文
中文摘要

本研究探討公司實踐永續發展目標（SDGs）之決定因素。以臺灣上市櫃公司為研究樣本，檢視上市櫃公司發布之2016及2017年版企業社會責任報告書，判斷公司SDGs之實踐程度，並分別以公司治理機制、CSR報告確信及公司特質探討對公司實踐SDGs之影響。實證結果發現，當董事會獨立性較高、CSR報告書經確信、確信機構專業性較高、公司規模較大、財務績效較佳及財報由大型會計師事務所查核時，公司較可能實踐SDGs；當董事會獨立性高、總經理未兼任董事長、董事持股質押比率較低、CSR報告書經確信、確信機構專業性較高、公司規模較大、由大型會計師事務所查核及公司屬於敏感產業時，公司實踐SDGs的程度較高。
英文摘要

This study examines the determinants that constitutes firms' implementations of sustainable development goals (SDGs). Using data from Taiwanese publicly-listed companies, thoroughly examined are 2016-2017 corporate social responsibility (CSR) reports. This is to gauge both the SDGs implementation levels and how the underlying mechanisms such as corporate governance, assurance of CSR reports and firms' characteristics affect the implementation of SDGs. The results from this study show that firms are more likely to address SDGs when they are comprised of: more board independence, external assurance of CSR reports, credibility of assurance providers, larger firm size, sound financial performance and auditing performed by large CPA firms. Firms that exhibit higher SDGs implementation levels have: more board independence, separate CEO and chairman positions, low pledging of shares from directors, assurance of CSR reports, credibility of assurance providers, larger asset size, auditing performed by large CPA firms and belonging to sensitive industries.
主题分类 社會科學 > 財金及會計學
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被引用次数
  1. (2023)。CSR脫鉤對企業價值之影響：國際化與海外投資區域的調節作用。證券市場發展季刊，35(4)，147-196。
  2. (2024)。ESG評等對財務穩定的影響：金融保險產業實證。管理資訊計算，13(1)，57-70。
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